CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity

PHAM, Hanh and TRAN, Hien Thi (2020). CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity. Journal of Business Research, 120, 127-136.

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Link to published version:: https://doi.org/10.1016/j.jbusres.2020.08.002
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    Abstract

    This paper investigates the roles which corporate reputation and CEO integrity play in the relationship between CSR disclosure and firm performance. Analysing a dataset of 3588 firm-year observations of 833 Fortune World Most Admired firms in 31 countries from 2005 to 2011, the paper shows a positive effect of CSR disclosure on firm reputation, which in turn significantly contributes to a firm's financial performance. The paper finds that CEO integrity strengthens the positive impact of CSR disclosure on firm reputation significantly. The findings are consistent across three measures of a firm’s financial performance (Tobin’s Q, ROA and ROE) and three proxies of CEO integrity. The paper offers insight into how corporate reputation and CEO integrity intervene the benefits of CSR disclosure to firm performance and how the lack of consideration of such factors could be the reason for the inconsistent findings in the previous studies.

    Item Type: Article
    Additional Information: ** Article version: AM ** Embargo end date: 10-02-2022 ** From Elsevier via Jisc Publications Router ** Licence for AM version of this article starting on 10-02-2022: http://creativecommons.org/licenses/by-nc-nd/4.0/ **Journal IDs: issn 01482963 **History: issue date 30-11-2020; published_online 10-08-2020; accepted 01-08-2020
    Identification Number: https://doi.org/10.1016/j.jbusres.2020.08.002
    Page Range: 127-136
    SWORD Depositor: Colin Knott
    Depositing User: Colin Knott
    Date Deposited: 17 Aug 2020 11:10
    Last Modified: 20 Aug 2020 16:45
    URI: http://shura.shu.ac.uk/id/eprint/26938

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